Single Product

March 2016: CGT Rollovers for Individuals and SME’s

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Presented by Sean Pearce, this 90 minute MKT Tax Session took place in March 2016.

In this session, Sean will discuss the practical application of using these CGT rollovers to tax effectively transfer either business or investment assets and the steps that need to be undertaken to access the CGT rollovers, along with the following matters:
  • The transfer of assets from Individuals and Trusts to a Company;
  • The implications of the new Small Business rollover from 1 July 2016;
  • Interposing a new Company between shareholders and an existing Company;
  • Using the Scrip for Scrip rollover for investors and SME’s;
  • Consequences of the demerger relief on company restructures; and
  • Transferring assets as part of a Marriage Breakdown

This download contains the following four files:

  • The Webinar file (VLC Media File)
  • The Powerpoint presentation (Microsoft Office 2010)
  • The Notes for the case study (PDF)
  • The Solutions for the case study (PDF)